DOL Adopts ‘State of Celebration’ Rule for Same-Gender Spouses Retirement Plan Solutions The DOL announced Sept. 18 that it will be following the example of the recent IRS Revenue Ruling (Rev. Rul. 2013-17) adopting a state of celebration standard for defining spouse and marriage under ERISA. Read More Subscribe to our insights Contact Us Leave a Reply Cancel reply Your email address will not be published. Required fields are marked *Comment Name * Email * Website Save my name, email, and website in this browser for the next time I comment.